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The following Business Tax rulings were written to clarify or resolve issues that have arisen which affect certain sections of the Business Tax Ordinance. Click on each item to learn more about that ruling.

Ruling 1

Tax Payment Procedures for Short-Term or Infrequent Events classified as Recreation and Entertainment.


Ruling 2

Classification for Taxation for Hotel or Motel Businesses.


Ruling 4

Dual Classification for Construction Contractors.


Ruling 5

Business Tax Classification for Health Facilities.


Ruling 6

Gross Receipts Reporting and Taxation of Real Estate Brokerage Firms/Offices.


Ruling 7

Apportionment of Gross Receipts of Radio and Television Broadcasting Companies.


Ruling 8

Apportionment of Gross Receipts of Newspaper Publishing Companies.


Ruling 9

Apportionment Guidelines for the Classification of Professional/Semi-Professional Connected Businesses and Personal Services.


Ruling 10

Apportionment of Gross Receipts for Classification of Retailers, Grocers, Auto Dealers, Wholesalers, Manufacturers, Cannabis Related Businesses


Ruling 11

Commission Merchants, Commission Brokers, Commission Agents Dealing in Tangible Personal Property.


Ruling 12

Transfer of Business Tax Certificate.


Ruling 13

Transportation Agents, Brokers, Tour Arrangers, Etc.


Ruling 14

Sublease of Real Property.


Ruling 15

Limited Equity Housing Cooperatives.


Ruling 16

Procedures for Changing the Industry Classification of a Business(es).


Ruling 17

Assessment of Penalties and Interest on Tax Liabilities Resulting from Changing the Industry Classification of a Business(es).


Ruling 18

Retailers/Wholesalers Earning Finance and Other Charges on Deferred Payment Accounts.


Ruling 19

Non-Tax Exempt Transactions.


Ruling 20

Gross Receipts of Persons Acting as Agent or Trustee.


Ruling 21

Affirming the Methods of Establishing and Applying Assessments/Estimates Due.


Ruling 22

Gross Receipts and Taxation of Businesses in Process of Being Sold, Transferred or Liquidated.


Ruling 23

Exemptions for Transfers to Non-Profit Tax Exempt Entities.


Ruling 24

Contracted Services.


Ruling 25

Filing an Estimated Return.


Ruling 26



Ruling 27

Exemption for Gross Receipts of Not-for-Profit Community Service Organizations.


Ruling 28

Exemption for Major Renovations.


Ruling 29

Unconstitutional or Illegal Tax Provision


Ruling 30

Individuals who are Independent Contractors


Ruling 31

Brokers Located Outside of the City


Ruling 32

Management Companies and Gross Receipts


Ruling 33

Parking Tax Ordinance Clarification

Accounting ITD Home Parking Personnel Revenue